• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

June 2025 ACCA Exam Results

Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2025 exams.
Get your discount code >>

Exam answer structure

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Exam answer structure

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by Ken Garrett.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • November 23, 2016 at 4:07 am #350835
    Anuja Nair
    Member
    • Topics: 365
    • Replies: 353
    • ☆☆☆☆

    Hi sir for questions in the exam questions which asks us to list the financial statement assertions and asks us to describe a substantive procedure for each assertion.

    Lets take payroll for example.

    For eg for the assertion completeness : can we state a substantive procedure which verifies both completeness and presentation ?

    And for eg for the assertion occurence :
    Can we state a substantive procedure which verifies both completeness and occurrence ?

    Will we be penalised if we do so ? Or is it a must to only state a substantive procedure which verifies each assertion seperately ?

    November 23, 2016 at 6:51 am #350865
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10597
    • ☆☆☆☆☆

    Well, I don’t see how the same test is likely to test both completeness and occurrence.

    If one test genuinely attacks two assertions you should get a mark for each. So tracing from sales account back to invoices will provide some evidence of both occurrence and accuracy.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • The topic ‘Exam answer structure’ is closed to new replies.

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • hana256 on Corporate Reorganisation and Capital Reconstruction Schemes (part 2) – ACCA (AFM) lectures
  • rustamdiamond on FA Chapter 9 Questions – Inventory and IAS 2
  • kingkong on Accounting for Management – ACCA Management Accounting (MA)
  • Ken Garrett on Strategy : real life examples – ACCA Strategic Business Leader (SBL)
  • RitikaR29 on Financial management objectives – ACCA Financial Management (FM)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in